The BAS will enable taxpayers to remit any of the following payments to the Seychelles Revenue Commission using only the one form. The BAS is due by the 21st day of each month following the month the liability falls due. For example, February’s liabilities must be paid by 21 March. The following liabilities must be reported on the BAS:
• goods & services tax
• excise tax
• social security contribution (personal income tax from July 1, 2010)
• pay as you go withholding (PAYG-W)
• pay as you go instalments (PAYG-I)
• any other taxes or liabilities
The BAS is designed for convenience. You only lodge 1 BAS per month. All your taxation liabilities must be reported on this 1 form. 
Each client is required to provide his personal identification details when completing the BAS.

Taxpayer Identification Number

The TIN stands for Taxpayer Identification Number and replaces the old Taxpayer ID and Social Security Number.  The TIN is a reference number between you (the taxpayer) and the Seychelles Revenue Commission.  For this reason it must be kept relatively confidential (like a bank account number) and used on all correspondences with SRC, so that officers can identify you in any dealing or transaction that you do with SRC.

Goods & Services Tax (GST)

Goods & Services Tax is a tax levied on imported goods, goods manufactured, the supply of goods and specified services.
GST on imports is paid at the time of import and is reported on the Bill of Entry whereas GST on goods manufactured or the supply of Goods & Services is to be remitted using the BAS.  The old GST return is no longer required and should not be used.

To view the calculation of GST, please visit our website at www.src.gov.sc
Please note that if you are not manufacturing goods, selling goods or making services that are subject to GST, then you do not need to complete this part of the form.

Excise Tax

Excise Tax is a tax levied on the importation of some goods and upon the domestic production of some items.  Excise on imports applies at the time of imports and is reported on a Bill of Entry whereas Excise on domestic production is to be remitted on the BAS. There are two categories of domestic production to which excise is levied upon:
• Tobacco – domestic production;
• Alcohol – domestic production;
Please note that if you are not involved in the domestic production of tobacco or alcohol, then you do not need to complete this part of the form.
Social Security Contribution

Social Security Contribution is a tax levied on emoluments with both the employees and the employers liable to contribution.
Please note that if you do not have any employees, you do not need to complete the social security contribution component of the BAS form.

Pay As You Go (PAYG)

The PAYG is a method whereby the taxpayer pays his withholding and/or instalment obligations.
You only need to complete the PAYG component of the BAS if the following applies:
• you have paid a dividend to a non resident during the reported period;
• you have paid a royalty to a non resident during the reported period;
• you have paid an amount of interest during the reporting period to which withholding applies;
• you have withheld an amount from a payment to a specified business;
• you have other withholding tax payments; or
• you have been notified to pay a monthly PAYG instalment

Summary

The summary section ties it all together. Simply add up all your relevant sections here to derive at a total. Any arrears of tax, penalties or other amounts due to SRC should be included in the ‘other payments’ field in this summary.
Please note that if you are paying by cheque, SRC requires a separate payment for Social Security Contribution.  The GST, Excise, PAYG and other tax payments can all be made via one payment. This is a temporary measure until the personal income tax will start in July 2010.
For more information, please do not hesitate to contact Seychelles Revenue Commission Advisory Centre in Room 2 at Oceangate House.

Forrás: http://www.nation.sc/index.php?art=19094